Women's Garment-Dyed Cotton T-Shirt from Japan
Women's short-sleeve t-shirt assembled in Mexico from US-formed and cut cotton jersey fabric. Garment dyeing performed post-assembly qualifies under permitted finishing operations of HTS 9802.00.91.00. Fabric components exported ready for assembly without further fabrication.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Document US fabric formation (knitting/weaving) and cutting with mill certificates and cut-pattern records
• Mexican assembly records must specify garment dyeing as incidental finishing operation
• Ensure no trim or accessory components violate 'ready for assembly' export condition